The Secretariat of the ASB published a short YouTube video titled Practical considerations when preparing the Cash Flow Statement.

This video highlights the Board’s findings in the GRAP 2 Review Report which was issued in 2021 and discusses the practices applied by entities in preparing the Cash Flow Statement.

🔗Access the recording on our YouTube channel.

💡The ASB YouTube channel also has other useful videos on topical public sector accounting matters as part of the initiative Enhancing the Application of Standards of GRAP.

🌐The presentations for this video and others are available on the ASB website.

Disclaimer

The article has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved, or otherwise acted on by the Board.